HIGHLIGHTS OF 2023	12 Months Ended
Dec. 31, 2023
HIGHLIGHTS OF 2022
HIGHLIGHTS OF 2022	NOTE 2 – 2023 HIGHLIGHTS 2.1 - Corporate restructuring 2.1.1 - Exchange with Neoenergia In September 2023, a contract was signed between the Company and Neoenergia S.A This agreement involved the transfer to Eletrobras of the: (i) ordinary shares representative of 50.56% of the total and voting capital stock in Teles Pires Participações S.A.; (ii) ordinary shares representative of 0.9% of the total and voting capital stock in Companhia Hidrelétrica Teles Pires; and (iii) Payment of the amount of R$453,982. As part of the negotiation Eletronorte ceded 49% of EAPSA (UHE Dardanelos) and residual shareholdings in Neoenergia Afluente T, Neoenergia Coelba and Neoenergia Cosern. For more information, see note 17.1. 2.1.2 – Acquisition of the Baguari companies In October 2023, Furnas acquired 100% of Baguari I Geração de Energia S.A. (Baguari I) and Baguari Energia S.A. (Baguari Energia), that together make up the Baguari Consortium. For more information, see note 17.1. 2.1.3 – Acquisition of UHE Retiro Baixo In November 2023, Furnas acquired 100% of the UHE Retiro Baixo Consortium. For more information, see note 17.1. 2.1.4 – Other Acquisitions In December 2023, Furnas acquired 51% of the shares of FIP Milão in the SPE Vale do São Bartolomeu S.A. and Triângulo Mineiro Transmissora S.A. For more information, see note 17.1. 2.2 Debt operations 2.2.1 – Derivative financial instruments for debt protection In April 2023, the Company contracted the derivative operation in order to protect debts in foreign currency (bonds) from exchange rate variation, taking a position linked to the variable interest rate curve (CDI). More information, see note 38.3.4. 2.2.2 – Issuance of debentures In September 2023, the 4^th issuance of simple debentures was carried out, for the amount of R$7,000,000. In the same period, the offer by CGT Eletrosul regarding the 4^th issue of simple debentures was made for a total value of R$250,000. For more information, see note 23. 2.2.3 – Issuance of commercial notes In September 2023, the offer by Furnas regarding the 1^st issuance of commercial paper was made, in 5 series, for a total value of R$3,500,000. For more information, see note 23. 2.3 Other highlights 2.3.1 – Voluntary Dismissal Program – PDV 2023 In the financial year ended December 2023, the Company recognized an expense for the amount of R$544,749, representing the adherence of 1,573 employees to the voluntary redundancy plan. See note 35. 2.3.2 – Compulsory loan – Judicial settlements The Company recorded during the financial year ended 2023, positive earnings of R$1,954,876 regarding the agreements related to the judicial processes of the compulsory loan. For more information, see note 29.1.1.

HIGHLIGHTS OF 2023

12 Months Ended

Dec. 31, 2023

HIGHLIGHTS OF 2022

NOTE 2 – 2023 HIGHLIGHTS

2.1 - Corporate restructuring

2.1.1 - Exchange with Neoenergia

In September 2023, a contract was signed between the Company and Neoenergia S.A This agreement involved the transfer to Eletrobras of the: (i) ordinary shares representative of 50.56% of the total and voting capital stock in Teles Pires Participações S.A.; (ii) ordinary shares representative of 0.9% of the total and voting capital stock in Companhia Hidrelétrica Teles Pires; and (iii) Payment of the amount of R$453,982. As part of the negotiation Eletronorte ceded 49% of EAPSA (UHE Dardanelos) and residual shareholdings in Neoenergia Afluente T, Neoenergia Coelba and Neoenergia Cosern. For more information, see note 17.1.

2.1.2 – Acquisition of the Baguari companies

In October 2023, Furnas acquired 100% of Baguari I Geração de Energia S.A. (Baguari I) and Baguari Energia S.A. (Baguari Energia), that together make up the Baguari Consortium. For more information, see note 17.1.

2.1.3 – Acquisition of UHE Retiro Baixo

In November 2023, Furnas acquired 100% of the UHE Retiro Baixo Consortium. For more information, see note 17.1.

2.1.4 – Other Acquisitions

In December 2023, Furnas acquired 51% of the shares of FIP Milão in the SPE Vale do São Bartolomeu S.A. and Triângulo Mineiro Transmissora S.A. For more information, see note 17.1.

2.2 Debt operations

2.2.1 – Derivative financial instruments for debt protection

In April 2023, the Company contracted the derivative operation in order to protect debts in foreign currency (bonds) from exchange rate variation, taking a position linked to the variable interest rate curve (CDI). More information, see note 38.3.4.

2.2.2 – Issuance of debentures

In September 2023, the 4^th issuance of simple debentures was carried out, for the amount of R$7,000,000. In the same period, the offer by CGT Eletrosul regarding the 4^th issue of simple debentures was made for a total value of R$250,000. For more information, see note 23.

2.2.3 – Issuance of commercial notes

In September 2023, the offer by Furnas regarding the 1^st issuance of commercial paper was made, in 5 series, for a total value of R$3,500,000. For more information, see note 23.

2.3 Other highlights

2.3.1 – Voluntary Dismissal Program – PDV 2023

In the financial year ended December 2023, the Company recognized an expense for the amount of R$544,749, representing the adherence of 1,573 employees to the voluntary redundancy plan. See note 35.

2.3.2 – Compulsory loan – Judicial settlements

The Company recorded during the financial year ended 2023, positive earnings of R$1,954,876 regarding the agreements related to the judicial processes of the compulsory loan. For more information, see note 29.1.1.